Group 1 - The article discusses the differences between two types of labor remuneration: "applicable cumulative withholding method" and "not applicable cumulative withholding method" [2] - Labor remuneration under the "applicable cumulative withholding method" refers to income obtained by insurance marketers, securities brokers, full-time students in internships, or platform employees from internet platform enterprises [2] Group 2 - The article outlines the operational procedures for tax declaration, including income and deduction filling, tax calculation, and submission of tax declaration forms [5][11] - It mentions the requirement for internet platform enterprises to report identity and income information of operators and employees within the platform by October 31, 2025 [13][14] - Starting from October 1, 2025, internet platform enterprises will handle withholding declarations and agency declarations for their employees according to the relevant tax regulations [15]

Core Viewpoint - The article discusses the adjustments made to the corporate income tax prepayment declaration forms and related processes, aiming to optimize tax reporting and compliance for enterprises in China [7][13]. Summary by Sections Adjustments to Tax Declaration Forms - New items have been added to the corporate income tax prepayment declaration form, including employee compensation and export methods, requiring taxpayers to accurately report relevant information [7][8]. - The prepayment tax calculation section has been optimized to include sales expenses and other income, enhancing clarity for businesses involved in export activities [8][9]. Investment Income Reporting - Detailed lines have been added under the investment income section for taxpayers to report specific items and amounts related to equity disposal [9][10]. Special Tax Credit Reporting - A new item for "tax credit for special equipment" has been introduced, allowing eligible enterprises to report tax credits during prepayment declarations [10][11]. Revenue from Unfinished Products - A new reporting requirement for real estate developers has been established, mandating the declaration of income from the sale of unfinished products [11][12]. Tax Distribution Method for Branches - The method for distributing tax payments among branches has been revised, promoting a consistent approach from the prepayment stage to the final tax settlement [13][14]. Form Name and Item Modifications - The name of the tax distribution form has been changed to reflect its updated purpose, and additional data items have been included to enhance reporting accuracy [14][16].

Core Viewpoint - The article discusses the changes in the prepayment tax declaration process for enterprises under the new guidelines issued by the State Taxation Administration, specifically focusing on the adjustments in the tax allocation calculation method for enterprises with branches across regions [2][4]. Summary by Sections Changes in Tax Allocation Calculation Method - The tax allocation calculation method for total and branch institutions has been adjusted, promoting the method used in the final settlement phase to the prepayment phase [3][4]. - Enterprises are now required to allocate the income tax payable up to the current month (or quarter) before deducting the prepayment tax from the total and branch institutions [4]. Modifications to Related Forms - The announcement includes modifications to the A202000 form, changing its name and data items to reflect the new calculation method [5][6]. - New items have been added to the form, such as "Total Institution Allocation" and "Actual Tax Payable," to accommodate the changes in calculation methods [6]. Case Study of A Company - A Company, registered in Beijing, has branches in Shandong, Shaanxi, and Tianjin, with specific profit figures and tax calculations for each quarter of 2025 [8]. - The allocation ratios for the branches were initially set at 10%, 40%, and 50% for the first quarter, but were later corrected to 30% and 60% for the second quarter [8][10]. - The actual profit amounts for each quarter were reported as follows: Q1: 4 million, Q2: 7 million, Q3: 13 million, Q4: 12 million [8]. Tax Calculation Details - The tax amounts and allocation for each quarter were detailed, showing how the new method impacts the tax payable and the allocation among branches [10][11][12][13]. - For instance, in Q2, the corrected allocation resulted in different tax payable amounts compared to the original calculation method [14]. Implications of the New Method - The new calculation method allows for a full allocation approach, recalculating the tax distribution for the entire year if there were inaccuracies in previous calculations or if branches were closed [14]. - The case study illustrates that the new method can lead to different tax payable amounts for branches, depending on the accuracy of prior calculations and branch status [14].

Core Viewpoint - The article provides a detailed guide on how to fill out the VAT declaration forms for businesses, particularly focusing on the simplified taxation method for selling used equipment and fixed assets. Group 1: VAT Declaration Process - The first step involves converting the gross sales amount into a net sales amount using a 3% tax rate, where net sales = gross sales / (1 + 3%) [5] - The second step requires selecting the appropriate tax reduction code for used goods and filling in the corresponding tax reduction amounts in the VAT reduction declaration details [5][8] - The final step includes completing the main VAT declaration form with the simplified taxation sales amount, the calculated tax payable, and the total tax amount after reductions [5][8] Group 2: Tax Reduction Details - The tax reduction for selling used equipment is calculated at a rate of 1% of the net sales amount, which must be documented in the VAT reduction declaration details [5][8] - The system will automatically generate the main VAT declaration data after completing the supplementary forms [5][8] Group 3: Important Tax Filing Dates - The article outlines specific dates for filing various taxes, including VAT, income tax, and other related taxes, emphasizing the importance of timely submissions [14][18]

Group 1 - The article discusses the upcoming changes in tax reporting and payment obligations for various taxes, including value-added tax, corporate income tax, and individual income tax, which are to be implemented starting from October 2025 [8][11][12]. - Internet platform enterprises are required to report identity and income information of operators and employees within their platforms for the first time between October 1 and October 31, 2025 [12][13]. - The corporate income tax prepayment declaration form will undergo revisions, including the addition of new reporting items and adjustments to the calculation sections [11][15]. Group 2 - From October 1, 2025, internet platform enterprises will handle withholding declarations and agency declarations for their employees according to the new regulations issued by the State Taxation Administration [13]. - Taxpayers can opt for electronic tax services or remote assistance through the "Yueyue" service for tax payment and inquiries, enhancing convenience in tax compliance [14][16][17]. - The article emphasizes the importance of timely compliance with the new tax reporting requirements to avoid penalties and ensure smooth operations for businesses [10][11].

Core Viewpoint - The article discusses the recent announcement by the State Taxation Administration regarding the optimization of corporate income tax prepayment declaration, highlighting changes in the tax allocation calculation method for consolidated tax reporting among branches and the updates to the relevant forms [1][2]. Summary by Sections Changes in Tax Allocation Calculation Method - The new method for tax allocation calculation has been extended from the final settlement phase to the prepayment phase, allowing enterprises to allocate the taxable income up to the current month or quarter before deducting the pre-paid tax amounts from the total and branch institutions [2][3]. Data Item Optimization - Several data items in the tax declaration forms have been optimized, including the renaming of fields and the introduction of new items to better reflect the actual tax obligations and allocations among the main and branch institutions [3][4]. Form Name Changes - The name of the form has been updated from "Corporate Income Tax Consolidated Tax Allocation Table for Branches" to "Corporate Income Tax Consolidated Tax Allocation Table" to align with the new calculation methods and data items [4][5]. Example of Tax Allocation Calculation - An example is provided illustrating how a company with multiple branches calculates its tax obligations and allocations based on different distribution ratios across quarters, demonstrating the practical application of the new rules [5][6].

Group 1 - The article discusses the classification and reporting requirements for different types of export income, specifically self-operated export income, entrusted export income, and export agency fee income [4][5][6] - Companies engaged in export agency business must accurately report the information of the principal and include export agency fee income in their operating revenue [4][5][6] - A summary table for entrusted export situations must be submitted, detailing the actual principal's information and export amounts, especially when multiple customs export declaration numbers are involved [4][5][6] Group 2 - An example is provided where Company C acts as an export agent for Company D, which in turn is acting on behalf of Company E, the actual producer and seller [5][6][7] - Company C is responsible for reporting the actual principal, Company E, and must include the relevant export amounts in their tax filings [7][9] - The article emphasizes the importance of accurate reporting to avoid misclassification of export amounts and potential tax liabilities [4][5][6]

Core Points - The article discusses the new regulations and changes in the corporate income tax prepayment declaration process, effective from October 1, 2025, as announced by the State Taxation Administration [11][12][17]. Group 1: Tax Prepayment Declaration Changes - The announcement revises the corporate income tax prepayment declaration form, clarifying the tax obligations of export enterprises and the responsibilities of agents involved in export activities [11][13]. - Export enterprises must report their income from exported goods and provide detailed information about their export revenue [13][14]. - The new regulations require agents involved in export activities to report their agency fees as part of their income [14]. Group 2: Reporting Requirements - The updated declaration form includes new items such as "employee compensation" and "method of going abroad," which taxpayers must accurately report if applicable [16]. - Adjustments to the "prepayment tax calculation section" will include new financial reporting items like "sales expenses" and "other income," enhancing the clarity of income reporting for enterprises engaged in export activities [17][19]. - The form will also introduce a "tax credit" section for enterprises eligible for specific equipment tax credit policies [18]. Group 3: Tax Distribution Methodology - The methodology for distributing tax payments between head offices and branches will be standardized, allowing enterprises to allocate their taxable income before calculating their prepayment tax [20]. - The form's name and data items will be modified to reflect these changes, ensuring consistency in tax reporting across different levels of the organization [20][21].

Core Viewpoint - The article discusses the new tax credit policy for foreign investors reinvesting distributed profits in China, effective from January 1, 2025, to December 31, 2028, allowing a 10% tax credit on the reinvested amount [2][3]. Summary by Sections Tax Credit Policy Details - Foreign investors can use profits distributed by Chinese resident enterprises for direct investment in China, eligible for a 10% tax credit on the investment amount, with any unused credits allowed to be carried forward [2][3]. - The policy applies to profits classified as dividends or similar equity investments from Chinese resident enterprises [3]. Eligibility Criteria - The profits must be actual distributions from Chinese resident enterprises and used for direct investments such as capital increases, new establishments, or equity acquisitions, excluding certain stock purchases [3][4]. - Investments must be in industries listed in the "Encouraged Foreign Investment Industry Catalog" and held for at least 5 years [4]. Application Process - Eligible foreign investors must submit their applications through the invested enterprise to the local commerce authority, providing necessary documentation and information [8]. - Upon approval, the foreign investor must fill out specific forms to claim the tax credit when filing taxes [10]. Handling of Withdrawals - If a foreign investor withdraws their investment after 5 years, they must report and pay any deferred taxes within 7 days [9]. - If the investment is withdrawn before 5 years, the investor must reduce their tax credit eligibility and pay any excess credits used [11]. Transitional Provisions - Investments made between January 1, 2025, and the announcement date can apply for retroactive tax credits, but investments prior to January 1, 2025, are not eligible [8].

Core Viewpoint - The article emphasizes the importance of tax credit ratings and provides detailed instructions on how to check one's own and others' tax credit ratings, particularly focusing on the A-level rating for businesses in Shanghai [1][2][4]. Part 01: Querying Tax Credit Ratings - Businesses can check their own tax credit rating by logging into the electronic tax bureau and navigating to the tax credit management section [1]. - Detailed results and indicators can be accessed by selecting the relevant year after logging in [1]. Part 02: Checking A-Level Tax Credit Ratings - Method 1 involves accessing the "A-Level Taxpayer List" on the Shanghai Tax Bureau website, where users can input their taxpayer identification number or name to check if they are rated A-level [2]. - Method 2 allows for a one-stop query of taxpayer information by entering the taxpayer's name or identification number on the same website [2]. - Method 3 provides a mobile option through the Shanghai Tax WeChat account, enabling users to check their tax credit status easily [4]. Tax Credit Rating Classification Standards - The tax authority uses a scoring system based on tax payment information to determine credit ratings, with a starting score of 100 for complete information [9]. - Non-compliance or missing information results in lower starting scores, with specific deductions applied for various infractions [9]. Direct D-Level Rating Conditions - Businesses can be directly rated as D-level for serious tax violations, including tax evasion, fraudulent tax claims, and failure to pay taxes [11][12]. - Specific actions leading to a D-level rating include significant tax evasion amounts and non-compliance with tax authority rulings [12][14]. Measures for D-Level Rated Businesses - D-level rated businesses face strict measures, including limitations on invoice usage and increased monitoring by tax authorities [18][20]. - D-level ratings can persist for multiple years, affecting future evaluations and business operations [18][20]. Recent Tax Policy Changes - The tax authority has announced changes to the corporate income tax prepayment process, allowing businesses to choose tax credits for specific equipment during prepayment [21][22]. - New requirements for export businesses have been established to clarify tax reporting obligations, ensuring compliance and accurate reporting [23][24]. Implementation Timeline - The new tax reporting measures will take effect from October 1, 2025, with specific timelines for different types of businesses regarding the use of new forms [32].